Shelf Drilling Offshore Services (India) Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle 15(3)(2) And Ors

SANTOSHSUBHASHKULKARNIDigitally signed bySANTOSH SUBHASHKULKARNIDate: 2022.01.1111:44:05 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1612 OF 2021 Shelf Drilling Offshore Services (India) Pvt. Ltd. ...Petitioner Versus Deputy Commissioner of Income Tax Circle 15(3)(2) and ors. ...Respondents Mr. Nishant Thakkar, i/b PDS Legal, for the Petitioner. Mr. Sham Walve, for the Respondents. CORAM:K. R. SHRIRAM &N. J. JAMADAR, JJDATED:10[th] JANUARY, 2022(Video Conferencing) -PC: 1.Mr. Thakkar, counsel for respondents and as an Officer of the Court, in fairness states that the grievance of petitioner thatno show cause-cum-draft assessment order, request for personalhearing not considered/granted, appears to be a justified reasonand therefore, the Court may grant prayer clause (a) and remandthe matter for denovo consideration. Prayer clause (a) reads asunder: “(a)That this Hon’ble Court may be pleased to issue a Writof Certiorari or a writ in the nature of Certiorari, or anyother appropriate writ, order or direction under Article 226and/or Article 227 of the Constitution of India, calling forthe records of the petitioner’s case so far as they relate to thepassing of the impugned order dated April 17, 2021 (ExhibitP), the issuance of the impugned Demand Notice dated April 17, 2021 (Exhibit R) and the issuance of the impugnedpenalty notice dated April 17, 2021 (Exhibit Q) and aftergoing through and examining the question of the validity,propriety and legality thereof, be pleased to quash and setaside the impugned order dated April 17, 2021 (Exhibit P),the impugned Demand Notice dated April 17, 2021 (ExhibitR) and the Impugned Penalty Notice dated April 17, 2021(Exhibit Q).” 2.In view of the above, we hereby grant prayer clause (a) quoted above and remand the matter fordenovoconsideration with a direction to the concerned authority to passthe assessment order and strictly comply with the mandatoryprovisions prescribed under Section 144 (B) of the Income TaxAct, 1961 including considering all the submissions made bypetitioner and also granting a personal hearing. Notice aboutpersonal hearing shall be given at least seven days in advanceand the assessment order, after complying with the procedurerequired, shall be passed within twelve weeks of this ordergetting uploaded. 3.Petition stands disposed off. 4.All rights and contentions kept open. 5.The matter shall not be placed before the same officer, who has passed the impugned assessment order. [N. J. JAMADAR, J.] [K. R. SHRIRAM, J.]